Cap. 123 Art. 14BSchool fees.

(1) Notwithstanding anything to the contrary contained in this Act, if an individual proves to the satisfaction of the

Commissioner that in the year preceding a year of assessment he has paid school fees in respect of his children attending a registered private kindergarten or a licensed independent school, as confirmed by the Ministry responsible for education, he shall be allowed as a deduction against his income the lesser of these amounts -

(a) the amount actually paid as certified by the head of the relative school or kindergarten;

(b) six thousand five hundred euro (€6,500) in respect of each child who attended such secondary school, or four thousand six hundred euro (€4,600) in respect of each child who attended such primary school, or three thousand five hundred euro (€3,500) in respect of each child who attended such kindergarten: Provided that the deduction shall only be allowed if the payment and the details of the individual making the claim are confirmed by information provided, in such format and content as determined by the Commissioner, by the head of the relative school or kindergarten.

year of assessment 2020. year of assessment 2026.

(2) Any individual qualifying under the provisions of sub-article (1) who proves to the satisfaction of the Commissioner that in the said year he has paid fees to the named school in respect of his child with special needs for the services of a facilitator, shall be allowed as a deduction against his income the fees so paid up to a maximum of nine thousand and three hundred and twenty euro (9,320), provided that advice shall have been given by a board established for the purpose by the Minister responsible for education to the effect that the said facilitator is necessary for that child.

(3) Where the parents of a child who attends a named school as provided in sub-articles (1) and (2) live separately and they jointly contribute towards the payment of the school fees, the allowable deduction in respect of that child shall be apportioned between them in proportion to the amount of their contribution.